Judgment Search Results Home > Cases Phrase: finance act 2012 central chapter v service tax Court: delhi Page 4 of about 2,989 results (0.126 seconds)

Suresh Kumar Bansal and Others Vs. Union of India and Others

Court : Delhi

..... (44) after the amendments brought about in the act by virtue of finance act, 2012 - the said controversy is outside the scope of the present petitions and it would not be appropriate for us to examine it in these petitions [see hindustan polymers co. ltd. and others v. collector of central excise, guntur: (1997) 11 scc 302]. 24 ..... of service tax by expanding the definition of "taxable services" under section 65(105) of the act. the finance act, 2012 brought about a paradigm shift in the service tax regime; with effect from 1st july, 2012, section 65(105) of the act was deleted and all services as defined under section 65b (44) except as specified under section ..... 66d of the finance act, 2012 (negative list) were chargeable to service tax. 14. in the present petition we are concerned with .....

Greenply Industries Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2006)(111)ECC151

..... return in respect of service tax for the respective period and service specified therein and such person shall furnish return to the central excise officer within six months from the day on which the finance act, 2003 receives the assent of the president in the prescribed manner on the basis of the self-assessment of the service ..... period. as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by taking recourse to retrospective ..... . during the period commencing on and from the 16th day of july, 1997 and ending with the 16th day of october, 1998, the provisions of chapter v of the finance act, 1994 shall be deemed to have had effect subject to the following modifications, namely: (i) for clause (6), the following clause had been substituted, namely: (6) .....

Mount Shivalik Industries Ltd. Vs. Cce and C

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... return in respect of service tax for the respective period and service specified therein and such person shall furnish return to the central excise officer within six months from the day on which the finance act, 2003 receives the assent of the president in the prescribed manner on the basis of the self-assessment of the service tax ..... period. as there was no action initiated for the recovery of interest from the appellants, the department's contention that he case is covered under section 117 of finance act, 2000, miserably fails. if no attempt was made during the relevant period to raise any demand, the said action cannot be validated by taking recourse to retrospective ..... order-in-original dated 14.6.2005 imposed penalty of rs. 41,910.00 and also directed to pay interest as per the provisions of section 75 of the finance act, 1994. on appeal the commissioner (appeals) also upheld the order-in-original. hence, this appeal.3. learned advocate appearing for the appellants submits that the .....

Aditya Cement Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2007)9STJ6CESTATNew(Delhi)

..... the appellant to discharge the service tax liability as service receiver, on the face of the fact that notification under section 68(2) of the finance act, 1994, was issued by the central government only on 31st december 2004.if the contention of the learned sdr is to be accepted, then there was no necessity for the government to ..... the following service receivers as liable to pay the service tax: in exercise of the powers conferred by sub-section (2) of section 68 of the finance act, 1994 (32 of 1994), the central government hereby notifies the following taxable services for the purposes of the said sub-section, namely: (i) in relation to a telephone connection or pager or ..... resisted the show cause notice mainly on the ground that they are not liable to pay the service tax as per the provisions of the section 68 of the finance act, 1994 and the amount paid by them is not in accordance with the law, and hence, the same is refundable.adjudicating authority did not accept the contentions .....

Future Link India vs.the Commissioner of Central Excise, Delhi Ii

Court : Delhi

..... as a service tax assessee, and started filing returns. the proceedings culminated in a show cause notice (scn) under sections of the finance act, 1994 and section 11a of the central excise act, 1944 asking the appellant to show cause why assessments for the years that it had not filed returns (by invoking the extended period) ..... p. pouches (p) ltd. vs. union of india (uoi) 2008 (238) elt31(del);commissioner of central excise, raigad vs. castrol india ltd.2012 (286) elt94 sri sai enterprises & anr. vs. commissioner of central excise 2013 (288) 40; commissioner of customs & central excise vs. m/s. majestic auto ltd.2013 (289) 95 (all). all these were considered by ..... i may be given time to produce all the required documents and given personal hearing. that considering the bona is prayed place: new delhi dated:20. 12.2012 for future link india sd/- (rajiv sharma) 7. the adjudicating authority who considered the show cause notice and the reply thereto, however, declined the explanation furnished .....

Shree Ganpati Synthetics and ors. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)(81)ECC353

..... stay petitions praying for staying the operation and implementation of order passed by the commissioner of central excise.2. none appears for the appellants. we have perused the evidence on record, the adjudication order and the relevant sections of the finance act and rules framed for the purpose of service tax. we note that the amount of duty ..... to pay interest @ 24% per annum on delayed payment of amount of service tax till the final deposit.8. having regard to the provisions of law introduced by the finance act, 2000, under sections 116 & 117, we do not see any legal or factual infirmity in the impugned orders. the impugned orders are, therefore, upheld and the ..... -vires. pursuant to this judgment of the hon'ble supreme court, proceedings under these scns were dropped. however, with the enactment of sections 116 and 117 by finance act, 2000, service tax became leviable retrospectively for the period from 16.11.97 to 2.6.98 in the present cases. accordingly, we agree with the findings .....

M/S Rr Financial Consultants Ltd Vs. Union of India and ors

Court : Delhi

..... of tax is first determined and decided. the said questions and question of refund are pending consideration before the authorities.3. as per section 73(4) of the finance act, 1994 benefit of voluntary payment of tax under section 73(3) is not available in cases of frauds, collusion, wilful misstatement, suppression of facts or contravention of ..... not fall in the category of business auxiliary service and business support service as defined and covered under the various provisions of section 65 of chapter v of the finance act, 1994. another prayer made is that rs.2,64,98,557/- paid by the petitioner, which is claimed to be illegally collected, should be refunded.2. ..... the show cause notice. he relies upon decisions of the supreme court in oryx fisheries pvt. ltd. vs. union of india, 2011 (266) elt 42.(sc) and commissioner of central excise, banglore vs. brindavan beverages (p) ltd. 2007 (213) elt 487(sc).5. in oryx fisheries pvt. ltd.(supra) the following observations have been made: 28. it .....

M/S. Saint-gobaIn Gyproc India Limited Vs. Cce, Rohtak

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi

..... 10.09.2004 to 30.11.2007 along with interest thereon and also for imposition of penalty on the appellant under section 76, 77 and 78 of the finance act, 1994. the show cause notice was adjudicated by the commissioner vide order-in-original dated 1.10.2008 by which the above mentioned service tax demand was confirmed ..... thane (maharastra), thiruvalli (tamil nadu) and jind, (haryana) and just because one of the plants of the appellant company is located in haryana, the commissioner of central excise and service tax, rohtak could not issue the show cause notice to them and confirm service tax demand in respect of the some services alleged to have been received ..... high court in the case of indian national shipowners association vs. union of india reported 2009 (13) str 235 (bombay), that in any case the commissioner of central excise, rohtak had no jurisdiction to issue the show cause notice and confirm service tax demand against the appellant, as their registered office is located at mumbai and .....

Shree Ganpati Synthetics Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2002)LC176Tri(Delhi)

..... with stay petitions praying for staying the operation and implementation of order passed by the commissioner of central excise.2. none appears for the appellants. we have perused the evidence on record, the adjudication order and the relevant sections of the finance act and rules framed for the purpose of service tax. we note that the amount of duty ..... vires. pursuant to this judgment of the hon'ble supreme court, proceedings under these scns were dropped. however, with the enactment of sections 116 and 117 by finance act, 2000 service tax became leviable retrospectively for the period from 16-11-97 to 2-6-98 in the present cases. accordingly, we agree with the findings of ..... interest @ 24% per annum on delayed payment of the amount of service tax till the final deposit.8. having regard to the provisions of law introduced by the finance act, 2000 under sections 116 and 117, we do not see any legal or factual infirmity in the impugned orders. the impugned orders are, therefore, upheld and the .....

Commissioner of Service Tax Vs. M/S. Hero Honda Motors Ltd.

Court : Delhi

..... capital goods are removed as such; or d) an amount under sub rule (2) of rule 16 of central excise rules, 2002; or e) service tax on any output service: s. 68 (1) and (2) of the finance act, 1994 read as follows: sec.68. payment of service tax: (1) every person providing taxable service to ..... that high court was identical to what was urged in the present case. the high court by its order reported as cce vs. nahar industrial enterprises ltd., 2012 (25) str 12.held as follows:6. learned counsel for the revenue has contended that the respondents cannot pay the service tax from the cenvat credit availed ..... * in the high court of delhi at new delhi decided on :08. 11.2012 + ceac 1 2009 ceac 40 2011 commissioner of service tax ..... petitioner through: sh. v.c. jha, advocate. versus m/s. hero honda motors ltd. ..... respondent ..... in favour of the appellant and against the revenue. the appeal is dismissed. s. ravindra bhat (judge) r.v. easwar (judge) november 8 2012 gm ceac-1/09 & ceac 40 11 page 5 .....